The following partially completed process cost summary describes the July production activities of Ashad Company. Its production output is sent to its warehouse for shipping. All direct materials are added to products when processing begins. Beginning work in process inventory is 20% complete with respect to conversion.

Equivalent units of production (weighted-average method)	Direct Materials		Conversion
Units transferred out	32,000		32,000
Units of ending work in process	2,500		1,500
Equivalent units of production	34,500		33,500

Costs per EUP	Direct Materials		Conversion
Costs of beginning work in process	$	18,550	$	2,280
Costs incurred this period		357,500		188,670
Total costs	$	376,050	$	190,950

Units in beginning work in process (all completed during July)	2,000
Units started this period	32,500
Units completed and transferred out	32,000
Units in ending work in process	2,500

Prepare its process cost summary using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)

Costs Charged to Production Total costs to account for $0.00 Total costs accounted for * Difference due to rounding cost/unit $0.00 Unit reconciliation Units to account for Total units to account for Total units accounted for Total units accounted for Equivalent units of production (EUP) - FIFO method Units % Materials EUP- Materials % Conversion EUP-Conversion 0 Equivalent units of production Cost per EUP Materials Conversion Total costs Costs Costs Equivalent units of production EUP EUP Cost per EUP (rounded to 2 decimals) 0 0 Cost assignment and reconciliation Costs transferred out EUP Cost per EUP Total cost Cost of beginning work in process Cost to complete beginning work in process Direct materials Conversion Total cost to complete beginning work in process Costs of units started and completed this period EUP Cost per EUP Total cost Direct materials $0.00 Conversion $0.00 Total costs started and completed this period Total cost of work finished this period $0.00 Costs of ending work in process EUP Cost per EUP Total cost Direct materials $0.00 Conversion $0.00 Total cost of ending work in process Total costs accounted for